If you have a Virginia office, then trips to Maryland and DC are what would qualify for Form 2106. In addition, if you claim that you are a Virginia resident for tax purposes, then you can file a form with the MD office so that VA tax is withheld only. For VA, you will file as married filing separate because your wife remains a SC resident. I believe that SC will still require you to file a joint return, but they would give you a credit for tax you pay to VA on your income, and I'm almost certain that you pay more tax in VA than in SC, so it would not raise your SC tax regardless. If she did not work in SC, then it would not be necessary to file a SC return if no SC withholdings are involved (strange how this works, isn't it?)
Going forward, you can choose (and I recommend) to file a Virginia resident return, as married filing separate. File a MD nonresident return with zero income. Because you are claiming Virginia as your resident state for tax purposes, your MD income is covered by the reciprocal agreement between VA and MD and not taxed in MD. You then file a SC resident return, and make sure that SC credits you for tax paid to MD on that income. I am including a screenshot of the MD return location in my answer provided to show how you can enter the MD zero income.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
